Reimbursable Agreement Process ICASS ASP Working Capital Fund · ICASS ASP Working Capital Fund The...

Reimbursable Agreement Process ICASS ASP Working Capital Fund

Final Version 1.0

April 2017

Reimbursable Agreement Process – ICASS ASP - WCF

Reimbursable Agreement Process – ICASS ASP WCF Table of Contents Created: February 28, 2017 Revised: April 14, 2017/Final Version 1.0 i

Table of Contents

List of Exhibits ............................................................................................................................. ii

Revision Log .............................................................................................................................. iii

Summary of Changes ................................................................................................................ iv

1 Introduction .....................................................................................................................1-5

1.1 Overview of ICASS ASP ............................................................................................1-5

1.2 What is a Reimbursable Agreement? ........................................................................1-5

1.3 Roles and Responsibilities for Reimbursable Agreements under the ICASS ASP Working Capital Fund ................................................................................................1-6

2 Reimbursable Agreement Process ..................................................................................2-8

2.1 Creating Reimbursable Funds Codes, Budgets and Program Element Notebooks in Phoenix ................................................................................................................... 2-10

2.2 Annual ASP Budgets, Estimated Reimbursements and Distributing Funding in the Budget ..................................................................................................................... 2-11

2.3 Execute a Reimbursable Agreement for the ICASS ASP Working Capital Fund ...... 2-12

2.4 Recording the Reimbursable Agreement in Phoenix ................................................ 2-12

2.5 Recording Spending in the ICASS WCF .................................................................. 2-12

2.6 Distributing Spending to the Reimbursable Agreement ............................................ 2-13

2.7 Generate Customer Billing Documents .................................................................... 2-13

2.8 Collections for Reimbursement Agreement .............................................................. 2-14

2.9 Annual Close: Carryover (CARRYOVER) ................................................................ 2-14


Reimbursable Agreement Process – ICASS ASP WCF List of Exhibits Created: February 28, 2017 Revised: April 14, 2017/Final Version 1.0 ii

List of Exhibits

Exhibit 2-1 Reimbursable Agreement Process ............................. Error! Bookmark not defined.


Reimbursable Agreement Process – ICASS ASP WCF Revision Log Created: February 28, 2017 Revised: April 14, 2017/Final Version 1.0 iii

Revision Log

Date Version No.

Description Author Reviewer Review Date

2/6/17 0.1 Initial Draft Amy Singleton/Jessica Ocampo

CGI 2/28/17

3/7/17 0.2 Amendments to Draft Amy Singleton/Jessica Ocampo

CGI 3/9/17

4/14 1.0 Final Version Amy Singleton CGI


Reimbursable Agreement Process – ICASS ASP WCF Summary of Changes Created: February 28, 2017 Revised: April 14, 2017/Final Version 1.0 iv

Summary of Changes

No. Version No. Description Sections Modified

1 0.1 New process guide N/A

2 0.2 Amended agreement execution and billing roles 1,2

3 1.0 Updated collection process to include Program Element Code 1,2


Reimbursable Agreement Process – ICASS ASP WCF Introduction Created: February 28, 2017 Revised: April 14, 2017/Final Version 1.0 1-5

1 Introduction

This document serves as a process narrative for the proposed use of the Project Cost Accounting System

(PCAS) for the tracking and managing of Reimbursable Agreements funding under the International

Cooperative Administrative Services Support Alternative Service Provider Working Capital Fund

(ICASS ASP WCF) within the financial system, Phoenix, for United States Agency for International

Development (USAID).

This document addresses the following topics:

Overview of ICASS ASP

Definition of Reimbursable Agreement

Reimbursable Agreement Process and Responsibilities – ICASS ASP WCF

Establishing and Maintaining a Program Element Notebook for the ICASS ASP WCF

Creating Reimbursable Budget Authority within Phoenix

Allocating spending from the ICASS ASP WCF to Reimbursable Agreements

Generating Billing Documents for Reimbursable Activity in the ICASS ASP WCF

Processing Cash Receipts Referencing the Program Element Notebook

Batch Processes Used to Allocate Spending against Reimbursable Agreements

Year-end Reimbursable Processes

1.1 Overview of ICASS ASP

The International Cooperative Administrative Support Services (ICASS) system is the principal means by

which the U.S. Government provides and shares the cost of common administrative support at its more

than 250 diplomatic and consular posts overseas. The Department of State (DoS) is the primary service

provider and it offers administrative support services to other agencies under authorities contained in Title

22 Chapter 38 Sections 2695 and 2684 of the Code of Law of the United States. Under limited

circumstances, in locations where USAID is not colocated within an embassy compound, and where it is

cost-effective to do so, USAID may offer itself as an alternative service provider (ASP). Agencies select

the services they would like to receive via the ICASS system from a list of cost centers (which are

“bundles” of services). ICASS is, for the most part, a voluntary system. The level of participation varies

from post to post, depending on need. However, it is mandatory for all Missions to subscribe to the Basic

Package, Community Liaison Office, and Security Services Cost Centers. Agencies may obtain services

from non-ICASS sources or self-provide services as long as there is no duplication of the ICASS

platform.

1.2 What is a Reimbursable Agreement?

A reimbursable agreement is an agreement in which one entity pays or reimburses another entity in order

to purchase its services or supplies and/or use its facilities or assets. The reimbursable agreements

addressed in this process narrative are agreements for which USAID receives funding from other Federal

agencies or internal USAID customers to provide administrative services. USAID is reimbursed at agreed

upon rates for the selected services offered under USAID’s ICASS ASP WCF. The ICASS ASP WCF

(Treasury Symbol 72X4513) is primarily managed by the USAID missions that act as Alternative Service

Providers for ICASS services with support and oversight from the Bureau for Management, Office of

Management Services, Overseas Management Division (M/MS/OMD).



USAID has authority to receive these agreements under the Section 632(b) of the Foreign Assistance Act

of 1961 (FAA). For more information, please refer to the following related links:

http://inside.usaid.gov/ADS/faa.pdf

https://www.usaid.gov/ads/policy/600/635

http://inside.usaid.gov/ADS/300/306.pdf

https://inside.usaid.gov/ads/policy/500/520.pdf

1.3 Roles and Responsibilities for Reimbursable Agreements under the ICASS ASP Working Capital Fund

The following groups are involved in the Reimbursable Agreement process within the ICASS ASP WCF

where USAID is the servicing agency:

M/CFO

Develops, publishes, and announces financial management policy guidance and oversight

for USAID’s activities and operations, including the Working Capital Fund.

M/MS/OMD

Provides support and oversight for the entire USAID ICASS program operations

worldwide and serves as the USAID ICASS coordinator in the ICASS Working Group

Budget Committee (Budget Committee).

As the USAID ICASS coordinator in the Budget Committee, collects, reviews, and

submits ICASS budgets submitted by ASP locations to the Budget Committee for

approval and incorporation in annual budgets.

Reviews the ASP Memorandum of Understanding agreements executed with each

customer agency and summarizes them by each Mission ASP location and customer

agency.

Using budgets and documentation provided by Mission ASP locations and submitted and

approved by the Budget Committee, submits annual budget estimations for each ASP to

M/CFO for establishment of budget estimated reimbursement postings in Phoenix.

Assists the Bureau for Management, Office of Management Policy, Budget, and

Performance (M/MPBP) in preparing the WCF request in the President’s budget by

incorporating Mission data into the M/MPBP annual budget call.

Prepares and distributes consolidated reimbursable agreements to customer agency

budget and finance offices.

Prepares summaries of customer billing data from each ASP Mission.

Notifies M/CFO of new reimbursable agreements and forwards proper documentation for

apportionment and recordation of agreements in the financial system.

Coordinates with M/CFO/FS to execute periodic batch processes that automatically

generate customer billing statements.

Distributes billing statements to customer agencies and manages the accounts receivable

process, including coordinating with M/CFO/CAR and M/CFO/CMP to verify that IPAC




http://inside.usaid.gov/ADS/300/306.pdf




collections are received timely, posted in Phoenix, and appropriate billing documents are

liquidated.

M/CFO/CAR

Creates new fund codes and budgets, as needed.

Receives annual budget estimations for each ASP mission from M/MS/OMD to use as

basis for estimated reimbursement budget entries in Phoenix.

Requests apportionment from Office of Management and Budget (OMB) of estimated

reimbursements and distributes the funding to the apportionment level of the budget.

Receives signed copy of reimbursable agreements from M/MS/OMD and records

agreement documents in Phoenix.

Notifies M/CFO/CMP of incoming IPAC.

Configures and maintains ICASS ASP Program Element Notebooks and coordinates

batch processes with M/CFO/FS to distribute accumulated spending to customer

agreements.

Coordinates with M/CFO/FS at fiscal year-end to facilitate close out of agreements and

execution of carryover.

M/MPBP

Issues allowances through the regional Bureaus.

M/CFO/CMP

Processes cash receipts resulting from incoming Interagency Payment and Collections

(IPAC) referencing the related unique customer agreement number and Program Element

Code.

M/CFO/FS

Executes Phoenix system batch processes to allocate spending to agreements based on

Program Element Notebook configuration maintained by M/CFO/CAR.

Executes Phoenix system batch processes to generate billing and statements based on

Agreement Specifications as entered in Phoenix by M/CFO/CAR and provide billing

document information to M/MS/OMD to distribute to customer agencies for collection.

Executes Phoenix system annual close processes to close out agreements and carryover

available funding to subsequent fiscal year.

Mission Controllers and Executive Officers (EXOs)

Develop and submit the Mission’s proposed annual budget targets along with detailed

budget narrative justification to M/MS/OMD prior to the start of each fiscal year.

Prepare the Memorandum of Understanding (MOU) agreements with the customer

agencies.

Provide day-to-day management of the ICASS ASP operations, which includes

maintaining customer relations for all services.

ICASS Working Group Budget Committee (Budget Committee) and ICASS Service Center –

Washington

Overseas the Budget formulation process, reviews, and approves ICASS ASP budgets

submitted through M/MS/OMD, the Agency ICASS Coordinator.


Reimbursable Agreement Process – ICASS ASP WCF Reimbursable Agreement Process Created: February 28, 2017 Revised: April 14, 2017/Final Version 1.0 2-8

2 Reimbursable Agreement Process

This section details the responsibilities of each office during the Reimbursable Agreement Process in the

ICASS ASP WCF where USAID is the servicing agency. The process outlined here is specifically for the

ICASS ASP WCF and does not apply to other USAID reimbursable agreements.

Exhibit 2-1 Reimbursable Agreement Process

High Level Reimbursable Agreement Process Flow for ICASS ASP WCF – USAID as Servicing Agency

M/M

PB

PA

SP M

issi

on

sM

/CFO

/CA

R/F

C

Record SpendingCreate ICASS ASP WCF Budget

Dimensions and Program Element Notebook

Create Budget Authority

Distributes budget authority

to the to the lowest level of

budget

Creates Fund Code, Program Element

Code and Program Element Notebook for

the ICASS Admin Support Fund and

each ASP Mission WCF

Establishes budget authority for reimbursements based on the ASP

Missions approved budget estimates . Sets reimbursement

options to “Estimates”.Distributes funding to

apportionment-level upon approval from OMB

Records acquisition and accounts

payable documents. All transactions

must include Program Element

Code

Allots and allows budget authority to the Regional

Bureaus and ASP Missions



Exhibit 2-2 Reimbursable Agreement Process (Cont.)

High Level Reimbursable Agreement Process Flow for ICASS ASP WCF – USAID as Servicing Agency

M/C

FO/F

SM

/CFO

/CM

PM

/CFO

/CA

R/F

CM

/MS/

OM

D

Record CollectionsExecute Reimbursable

Agreement

Run Batch Job to Generate Billing

Documents

Run Batch Job to Distribute Costs to

Reimbursable Agreements

Record Reimbursable

Agreement

Executes PCPROJCUST

batch job to distribute

costs to the agreements

on a Proration

basis

Processes Cash Receipts

referencing agreements with

Agreement Number and

Program Element included

Executes PCPROJBILL

batch job to generate

billing documents based on

agreement billing terms

Sends billing statement to

customer agency.Manages Accounts Receivable process

Amends Cash Receipt to

include appropriate

billing document reference

Executes reimbursable agreement.

Provides signed documentation to M/CFO/CAR

Creates the Agreement

Document in Phoenix with Agreement

Number specified and Program

Element linked.Sets

reimbursement budget and

spending options to “Agreements”



2.1 Creating Reimbursable Funds Codes, Budgets and Program Element Notebooks in Phoenix

M/CFO/CAR/FC is responsible for creating new fund codes, budgets and Program Element Notebooks

within Phoenix. Each Mission ASP requires its own working capital fund code in Phoenix. The naming

convention of the ICASS ASP funds is “WC-X-CountryCode”. Additionally, a fund code is established

for the ICASS administrative support services used by all ASP locations. This fund covers the American

salary expenses of all Mission ASPs and has a naming convention of “WC-X-SPT” where SPT stands for

“support”. All WC-X funds reference Treasury Symbol 72X4513, which is the ICASS working capital

fund account symbol assigned by Treasury. Each fiscal year, M/CFO/CAR/FC establishes the new WCF

fund codes with new Beginning Budget Fiscal Year (BBFY) equal to the current Fiscal Year (e.g., Fiscal

Year 2018 for the ICASS ASP in Cairo, Egypt will have a BBFY and Fund code equal to 2018 WC-X-

263 and the 2018 support fund will have a code equal to 2018 WC-X-SPT). At the start of each fiscal

year, M/CFO/CAR/FC sets the reimbursable spending options on the new ICASS ASP WCF funds to

“Estimated Reimbursements.” This allows the ASP locations to begin spending prior to the execution of

the reimbursable agreements.

M/CFO/CAR/FC also creates and maintains a new Program Element Code and Program Element

Notebooks for each ICASS ASP location for each fiscal year. USAID uses the indirect model of the

Project Cost Accounting System (PCAS) in Phoenix. Under this model, all reimbursable activity for an

ASP provider location is linked to a Program Element Notebook for that specific ASP location. There are

two basic activities required to create a Program Element Notebook in PCAS. First, a new Program

Element Code must be established on the Program Element dimensions table in Phoenix. The Program

Element Code, name, effective dates, and any accounting dimension roll-ups (project type, project

category, etc.) are defined in this table. The Program Element Code for the ICASS ASP WCF is formatted

as follows: “ASP_Location-fiscalyear”. This Program Element Code represents the geographical location

of the ASP’s post and the current Fiscal Year (e.g., Fiscal Year 2018 for the ICASS ASP in Cairo, Egypt

will have a Program Element Code of CE-2018).

Once the Program Element Codes are established, M/CFO/CAR/FC creates a new Program Element

Notebook for each code. The notebook records basic information regarding the ICASS ASP project’s

general setup, status, funding and spending controls. The notebook for the ICASS ASP WCF is

configured to use an Agreement-Funded model to manage funding. As the reimbursable agreements are

established in Phoenix, they must reference an appropriate ICASS ASP Program Element Code. This

links the agreements to the Program Element Notebook for which they provide funding. Any spending

using working capital funding in the various ASP locations must reference an appropriate ICASS ASP

Program Element Code. This reference links the spending to the Program Element Notebook for the ASP

location. On a periodic basis, the spending linked to the notebook is distributed across the associated

reimbursable agreements through proration. To enable this distribution, the notebook’s cost distribution

setting is set to “Proration”. This setting proportionally distributes the Mission ASP’s current-year

spending to the Mission ASP’s current-year customer agreements based on the agreement amount. If the

Mission ASP’s current-year spending exceeds the total amount of agreements, carryover funding from

previous fiscal years will be available to cover the overage. To facilitate the use of carryover funding in

cases where there is insufficient agreement funding, the spending controls for the ICASS ASP funds are

restricted by the budget availability and not the Program Element Notebooks. There are additional

settings on the notebook which are discussed in further detail in the following sections.



2.2 Annual ASP Budgets, Estimated Reimbursements and Distributing Funding in the Budget

Mission Controllers and EXOs at ASP Missions develop budget targets in accordance with the annual

guidelines issued by M/MS/OMD. ASP Missions generally begin developing their budget requirements

each July for the coming fiscal year. Missions must compile workload counts based on DoS service

provider standards for each customer subscribing to their services. Workload counts include the number

of personnel served, the space occupied, and the procurements processed. Workload counts are used to

distribute costs to customers.

Missions are also responsible for the following:

Identification of all costs associated with the ASP program by using the prescribed budget

spreadsheet and narrative justification format distributed by M/MS/OMD in accordance with

M/MS/OMD guidelines and within the required deadlines.

Preparation of the baseline budget in the initial budget request. This budget is based on:

The designated level of service being offered at post,

Prior year levels,

Non-recurrence of one-time expenses,

Annualization of prior year increases,

Additional capital requirements, and

Resource increases

At the start of each fiscal year, coordination with customer agencies to sign Memoranda of

Understanding (MOUs). This document confirms their subscription of service, billing terms and

commit to paying for the contracted services.

The signed MOUs along with the budgets form the basis for the missions annual budget and

ultimately reflects anticipated or estimated reimbursements expected during the year from

customer agencies.

Transmission of the proposed budget along with budget narrative justification to M/MS/OMD for

technical review and submission to the Budget Committee for final approval.

For more information on the budget formation and approval process in the ICASS WCF funds see ADS

635 - https://www.usaid.gov/ads/policy/600/635

Upon approval of an ASP location’s annual budget, M/MS/OMD informs M/CFO/CAR/FC of approved

budgets and requests the establishment of Estimated Reimbursements in Phoenix and the submission of

an OMB apportionment request.

M/CFO/CAR/FC submits an OMB approtionment request for the the estimated reimbursements. Upon

approval of the apportionment request, M/CFO/CAR/FC records estimated reimbursements in the

applicable ICASS ASP funds based on the distribution outlined in the approved budget documentation

received from M/MS/OMD. M/CFO/CAR/FC distributes the funding to the apportionment level of the

budget in Phoenix. M/CFO/CAR/FC then notifies M/MPBP that the funding is available for further

distribution.

M/MPBP allots the funding and then notifies the appropriate Bureaus whom distributes the funding to the

lowest level of the budget making it available for new spending. The budget documents used for the

distribution process do not require Program Element Codes or Agreement Numbers and follow the typical

funding distribution flow used agency-wide.




2.3 Execute a Reimbursable Agreement for the ICASS ASP Working Capital Fund

At the start of each fiscal year, customer agencies sign Memoranda of Understanding (MOUs). These

documents confirm their subscription of service, billing terms and commitment to paying for the

contracted services; however, they do not outline the specific cost of services. Once the annual budget is

approved by the Budget Committee (as outlined above), M/MS/OMD informs the ASP Mission

Controllers and EXOs. At that time, the ASP Mission uses the ICASS software to formulate a more

detailed, line-item budget based on the approved budget target. This information is documented by the

ICASS Service Center (ISC). Using both the USAID ASP and the DoS ICASS budgets, the ISC prepares

a summary of charges by customer agency. M/MS/OMD utilizes this information to prepare the

reimbursable agreements for the customer agencies. Upon receipt of the signed reimbursable agreements

from the customer agencies, M/MS/OMD transmits this documentation to M/CFO/CAR/FC.

2.4 Recording the Reimbursable Agreement in Phoenix

Upon receipt of the signed reimbursable agreements from M/MS/OMD, M/CFO/CAR/FC records each

customer reimbursable agreement in Phoenix. The agreements are from both external federal agencies and

internal USAID customers (namely the mission itself). M/CFO/CAR/FC records these agreements in

Phoenix as External Indirect Agreement (EA) document for the external customers or Internal Indirect

Agreements (IA) documents for the internal customers (ie. The local mission for the services it will

receive from ICASS ASP WCF). Each agreement document recorded in Phoenix has one line for each

ASP location where the customer will receive ICASS services, as well as a line for the ICASS WCF

administrative support fund (WC-X-SPT). M/CFO/CAR/FC includes the applicable Program Element

Code on each line of the agreement document in Phoenix. Use of the ASP location’s Program Element

Code enables the reimbursable agreement to be linked to the ASP location’s Program Element Notebook.

Additionally, the internal agreements lines must include the funding cites for both the buyer (the mission)

and seller (the ICASS ASP WCF) side of the transaction.

Once all of the executed reimbursable agreements are recorded in Phoenix M/CFO/CAR/FC updates the

reimbursable budget and spending settings on the ICASS ASP WCF funds from “Esitmated

Reimbursements” to “Agreements.” This change limits reimbursable funding in the budget to the amounts

in the executed reimbusable agreements.

2.5 Recording Spending in the ICASS WCF

Once budget authority has been distributed to the lowest budget level, the mission creates commitment

documents in Phoenix to commit funds for future purchases. These documents must include the Program

Element Code “ASP_Location-fiscalyear.” Documents further down in the spending chain such as

obligations and expenditure documents recorded in the ICASS ASP WCF must use the same Program

Element Code. Consistent use of the Program Element Code enables all activity related to the ICASS

ASP WCF to be linked to the ASP location’s Program Element Notebook. The activity is allocated to the

reimbursable agreement via automated functions in PCAS (discussed in more detail in Section 2.6). Use

of the “copy forward” functionality in is encouraged to facilitate the consistent entry of the Program

Element Code on all spending transactions in Phoenix. Additionally, users entering activity against the

ICASS ASP WCF funds are required to enter the Program Element field via system edits.



2.6 Distributing Spending to the Reimbursable Agreement

As outlined above, under the indirect agreement model, spending activity related to each ICASS ASP

location is linked to a Program Element Notebook for each ASP location through the common use of the

related Program Element Code. Additionally all of the customer reimbursable agreements for each ASP

location are linked to the the Program Element Notebook by the same Program Element Code. Through

the automated batch process Project-to-Customer Distribution (PCPROJCUST), spending that is

accumlated in the notebook is distributed to customer reimbursable agreements. M/CFO/FS is responsible

for executing this batch process.

The PCPROJCUST batch process distributes spending allocated to the ICASS ASP locations Program

Element Notebooks to the ICASS ASP location’s customer agreements. The notebook’s distribution

settings determine the distribution scope and method. The distribution setting provides the option to

perform either an incremental or cumulative distribution. The incremental distribution allocates only

those notebook’s accumulated spending since the last distribution. The cumulative distribution is

retroactive and will redistribute all spending each time that the process runs. Under the ICASS ASP WCF

project, spending will be distributed to reimbursable agreements through proration. This distribution

model allocates spending to agreement lines based on the relative share of funding specified on the

reimbursable agreement.

2.7 Generate Customer Billing Documents

As stated in Section 2.2, the MOUs signed by the customer agencies outline the terms of billing for each

customer agency. The standard billing terms outlined in the MOUs specify a minimum of two billings per

year. Typically the initial bill equals 60 percent of the agreement amount; while the final bill equals the

total agreement amount due less any collections received from the customer agency. As a result of this

arrangement, the billing documents recorded in Phoenix against the customer agency is based on the

agreement terms instead of accumulated spending. The Project Bill Generation PCPROJBILL

automatically generates billing documents for customer agencies. M/CFO/FS executes this batch process

in coordination with M/MS/OMD, once or twice a year, based on the terms of the customer agreements.

Due to the nature of the external agreement documents recorded in Phoenix for the ICASS ASP WCF,

one billing document is generated for each Mission ASP and customer agency cost center. M/CFO/FS

executes a subsequent batch process, Bill Generation Process (ARBILLGEN), in coordination with

M/MS/OMD in order to generate the actual invoices to be submitted to the customer agencies. This batch

process can also group these invoices together to create a singular PDF statement by customer agency for

all ICASS ASP charges. The invoice and /or statement is then submitted to the customer agency by

M/MS/OMD for payment.

M/MS/OMD notifies M/CFO/CMP of an incoming IPAC from the customer agencies and provides

M/CFO/CMP with completed SF-1081 documents which outline how these collections are recorded,

including which billing documents are liquidated by the incoming IPAC collections.

For those internal indirect agreements where USAID is the customer agency, the PCPROJBILL generates

an Internal Voucher (NV) document using funding information pulled from the agreement line. This NV

document records an expenditure for the USAID customer agency (buyer) and a revenue transaction for

the ASP Mission (seller). PCPROJBILL has the flexibility to generate these NVs in either a “Held” or

“Processed” status. The USAID customer agency is responsible for processing held NV forms.



2.8 Collections for Reimbursement Agreement

M/CFO/CMP is responsible for recording collections in the ICASS ASP WCF from external customer

agencies. These cash receipts (CRs) are received as an intra-govermental transfers through IPAC. The

collection documents recorded to post the IPAC collections in Phoenix should be posted based on the

instructions received via the completed SF-1081 and should liquidate the billing documents outlined in

this documentation. Like the agreement documents and the billing documents, the collection documents

are recorded at the appropriation level of the budget with revenue source code “REIM-IND.”

Additionally, these collections must include the agreement number and Program Element Code from the

agreement document to properly designate the collection to the cooresponding agreement. Use of the

“copy forward” functionality is encouraged to facilitate the proper posting of these collection documents

in Phoenix. CR document lines should be copied forward from the related billing documents cited in the

SF-1081. This method will ease data entry and help verify that the billing documents are properly

liquidated and the appropriate agreements are updated with the collection amounts.

2.9 Annual Close: Carryover (CARRYOVER)

The activites in the previous sections will be performed at various times throughout the year as part of

normal fiscal year activities.

The ICASS ASP WCF is a no-year intergovernmental revolving fund. No-year funds are available until

expended; however, unobligated balances must be reapportioned to the fund by OMB for the amounts to

be carried over to the next fiscal year. This movement of funds at the appropriation level is performed by

the CARRYOVER batch process executed by M/CFO/FS at year-end. Under ICASS rules, the carried

over availability should return to the ASP Mission to support operations in the current fiscal year; the

carryover applied reduces the year’s invoice amount. Customer agencies of the USAID ASP are aware of

this policy. M/CFO/FS will execute the CARRYOVER process in accordance with M/CFO/CAR/FC

during the standard Annual Close procedure.

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